I have a client who left the uk to live in France 5 years ago. She has been employed in France, and obviously pays tax there. She has rental income in the UK, for which I submit a UK Self Assessment return (claiming UK personal allowance).
She has now changed jobs, and is employed by a UK company, with salary being paid from the UK.
All of her duties are performed either in France, or somewhere else overseas.
The employer has operated a BR tax code. I think this is incorrect. Surely, this income is not liable to UK tax ?
Should an NT code be applied for? If so, how is this done?
Thanks in anticipation.
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French taxes
Hi
Subject to French taxes and social charges. They should set up payroll via URSAAF in France.
My client is already planning to declare in France
The employer will not do anything to do with payroll in France (regardless of whether this is right or wrong).
They will only operate PAYE in the UK.
I am just trying to find a solution for my client.....
Working illegally
Hi
Yes but your client isn't going to be declaring correctly in France as she wont be paying French social charges, so it will be her problem as well
PE issues
If she is concluding contracts for your client in France then the profits attributable to her activity could be treated as a permanent establishment in France and subject to French tax. As stated above, local payroll issues should also be addressed. I advise clients when doing business overseas or in fact any new business, it is prudent to address the tax and legal issues before commencing.